"Introduction to Accounting for Asset Retirement Obligations" Tohmatsu Price: ¥2400 + tax A *No writing inside.* #Tohmatsu #Book #Society/Management M4025A3650 This book provides an easy-to-understand explanation of asset retirement obligations, from their scope and estimation methods to accounting treatment and disclosure. It also clarifies the treatment in the initial year of application and in tax effect accounting. Table of Contents 1. What is an Asset Retirement Obligation? 2. Basic Accounting Treatment of Asset Retirement Obligations 3. Scope of Asset Retirement Obligations 4. Calculation of Asset Retirement Obligations 5. Capitalization of Removal Costs Corresponding to Asset Retirement Obligations and Expense Allocation 6. Treatment of Asset Retirement Obligations in Tax Effect Accounting 7. Relationship between Asset Retirement Obligations and Other Accounting Standards 8. Disclosure Related to Asset Retirement Obligations 9. Internal Control Related to Asset Retirement Obligations 10. Treatment in the Initial Year of Application Size: A5 / Number of pages: 193p / Height: 21cm Product Code: 9784502438608